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EVM PASSENGER CAR INDIA PVT LTD. vs. STATE OF KERALA AND OTHERS
(Kerala High Court)

Hon'ble Judges:

A.K. JAYASANKARAN NAMBIAR
KAUSER EDAPPAGATH

Pet. Counsel

V K. Latha

Res. Counsel

Thushara James

Petitioner / Applicant	EVM PASSENGER CAR INDIA PVT LTD.
Respondent	STATE OF KERALA AND OTHERS
Court	Kerala High Court
State	Kerala
Date	Sep 21, 2023
Order No.	WA NO. 1658 OF 2023
Citation	2023(9) TAXREPLY 9379
Original Order
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ORDER
JUDGMENT This is an appeal preferred by the writ petitioner in WP(C).No.10565 of 2018 aggrieved by the judgment dated 23.08.2023 of the learned Single Judge in the writ petition. 2. The brief facts necessary for disposal of the Writ Appeal are that the appellant/writ petitioner had impugned an order of penalty issued by the respondents pursuant to the adjudication of a show cause notice that was issued to it alleging violation of the procedural requirements with regard to transportation of goods under the Goods and Services Tax Act (hereinafter referred to as “the GST Act”). The case against the appellant was essentially that while the vehicle, along with goods, was passing through Anayara while going from Nettayam to Venpalavattom, it was intercepted, and on a physical verification conducted by the officers under the GST Act, it was found that the goods under transport were not accompanied by any invoice or delivery challan prescribed under the CGST/SGST Act. Th....